Business English: A Practice Book by Rose Buhlig

2. Sometimes a noun or pronoun is used to complete the meaning of such

verbs as _be_, _become_, _seem_, _appear_, _taste_, _feel_. Such a noun is in the nominative case, and is called a _predicate nominative_, or a _subjective complement_; as, _Noun_: Mr. Brown is the _manager_. He seems a _gentleman_. _Pronoun_: I think it is _she_.